GST Authorities cannot resort to best judgment assessment under Section 74 adjudication

Diamond Steel Vs State of Up And 3 Others (Allahabad High Court) Best judgement assessment cannot be resorted to by authorities when adjudication is made under Section 74   In the case of Diamond Steel vs. State of UP and 3 Others, heard by the Allahabad High Court, the petitioner, a partnership firm registered under the GST Act, challenged orders passed against it under Section 74 of the Uttar Pradesh Goods and Services Tax (UPGST) Act for different financial years. The petitioner contested the assessment orders dated June 3, 2021, and subsequent appeal orders dated July 13, 2021, which im...